CHARITABLE TRUST AS MUTUAL CONCERN AND
THEREBY DENYING EXEMPTION U/S 11:
1. The Learned CIT(A) erred in confirming the appellant ,a Charitable Trust ... since 5/12/1997 as a charitable trust. Notably, the main objects
of the assessee trust are stated to be the promotion of sports, games
assessee though a charitable trust, the activities
of the assessee ceased to be charitable thereby resulting in the
assessee loosing its charitable character no longer ... considering the object of
the trust to be charitable. Even after amendment of the Trust Deed
the main object of the trust was to promote
objects
of the assessee would fall under the general object of 'public
utility'. Thereafter, the Assessing Officer proceeded to conclude
that charitable trusts ... submitted that
from the amendment it emerges that charitable trusts falling
within the classification of object of general public utility are
required to refrain from
failed to substantiate its claim that trust's aims/ objects and
terms of memorandum were of charitable nature and also could not produce ... trust has
education as one of its objects it has to be accepted that the trust
is having a charitable purpose as its objects
properly filled alongwith
the determination whether the objects of the trust were charitable or not.
It is also observed that Hon'ble Delhi High ... registration of trust/ institution, the ld. CIT is to be judged
the object of the trust which should be charitable in nature
as the assessee
where the landlord is the trustee of a public charitable trust, for the objects of the trust.
Clause (a) of sub-section (2) of Section ... where the landlord is the trustee of a public charitable trust, for the objects of the trust.
Clause (a) of sub-section (2) of Section
once
the predominant purpose and objects of the trust were charitable in nature.
It is accordingly submitted that in view of the observations ... once the Trust was having other objectives which were not related to the
charitable purposes, no fault could be found in the decision of respondent
only about the object of the trust and the
genuineness of activities. There is no dispute that the object of the trust is education ... that it was created with
charitable objects and purposes, activities are genuine and in consonance with
the charitable objects and all receipts/income surplus
2932/Del/2015
trust u/s 12AA where the objects are charitable. It is seen from
the order u/s 12AA of the Act that ... activities were carried out by the assessee
trust. However, no inference about the objects being non-
charitable in nature was drawn. The assessee has invested
Academic Year 2016-2017.
3. The peititoner Trust is an Educational and Charitable Trust. The object of the Trust is to esablish educational and charitable
